Section 201(5)

In this section— “balance sheet total”, in relation to a relevant body and a financial year— means the aggregate of the amounts shown as assets in its balance sheet at the end of the financial year, or where the body has no balance sheet for the financial year, has a corresponding meaning; “turnover”— in relation to a UK company, has the same meaning as in Part 15 of the Companies Act 2006 (see section 474 of that Act); in relation to any other relevant body, has a corresponding meaning; “year of the fraud offence” is to be interpreted in accordance with section 199(1).

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Source: legislation.gov.uk · retrieved 2026-09-04